The Value Added Tax (VAT) is one of the main indirect taxes levied on consumption. It is included in the price paid by the final consumer when purchasing a good or service, while the business acts as a VAT collector on behalf of the tax authorities.

The applicable VAT rate is not always the same. It varies depending on several criteria, such as the nature of the goods or services, the tax regime of the business, and the transaction amount. These factors directly influence the taxation applied to each commercial transaction.

In the countries of the European Union, as well as in Switzerland and the United Kingdom, tax authorities may establish different levels of taxation. A distinction is generally made between a standard VAT rate, supplemented by one or more reduced rates or super reduced rates, reserved for certain categories of goods and services. These rates vary according to the country and national tax policies.

In 2026, VAT in Europe remains a central element of the European tax system. Each EU Member State sets its own VAT rates, applicable to goods and services marketed on its territory, in line with its economic and budgetary objectives.

The tables below provide an overview of the VAT rates in force in Europe, including the standard rates, reduced rates and super reduced rates where applicable. They serve as an essential resource for businesses, chartered accountants and international trade professionals seeking to comply with their tax obligations while optimising their financial management.

Why master VAT rates in Europe?

  • Knowledge of VAT rates in Europe is a major issue for any business carrying out cross-border operations. Incorrect application of the rate can lead to risks of tax non-compliance and expose the business to financial penalties.
  • From a strategic perspective, accurately identifying the applicable VAT rates makes it possible to anticipate the tax impact on costs, margins and selling prices. This expertise contributes to more reliable financial planning and better decision-making.
  • Within the framework of international trade within the European Union, VAT is a key factor in securing transactions. Businesses operating in multiple markets must imperatively incorporate local VAT rules in order to limit declaration errors and streamline their commercial operations.

The table presented below has been designed as a practical reference tool to quickly consult the VAT rates in force in European countries. It facilitates navigation between the different tax regimes and supports professionals in the day-to-day management of their tax obligations.

Member StateCountry CodeStandard RateReduced RatesSuper Reduced Rate
AustriaAT20%10%, 13%
BelgiumBE21%6%, 12%
BulgariaBG20%9%
CroatiaHR25%5%, 13%
CyprusCY19%5%, 9%
Czech RepublicCZ21%10%, 15%
DenmarkDK25%
Estonia *EE24%9%
Finland *FI25,50% *14%, 13,5% *
FranceFR20%5.5%, 10%2.10%
GermanyDE19%7%
GreeceEL24%6%, 13%
HungaryHU27%5%, 18%
IrelandIE23%9%, 13.5%4.80%
ItalyIT22%5%, 10%4%
LatviaLV21%5%, 12%5%
Lithuania *LT21%9%, 12% *
LuxembourgLU16%7%, 13%3%
MaltaMT18%5%, 7%
NetherlandsNL21%9%
PolandPL23%5%, 8%
PortugalPT23%6%, 13%
RomaniaRO21%11%
Slovakia *SK23% *19% *, 5%
SloveniaSI22%5%, 9.5%
SpainES21%10%4%
SwedenSE25%6%, 12%

* countries where one or more rates have changed compared with 2025.

VAT rates in force in the United Kingdom in 2026

StateCountry
Code		Standard
Rate (%)		Reduced
Rate (%)		Zero
Rate (%)
United KingdomUK2050

VAT rates in force in Switzerland in 2026

StateCountry
Code		Standard
Rate (%)		Reduced
Rate (%)		Zero
Rate (%)
SwitzerlandCH7,72,50

Please note: the VAT rates presented may be subject to changes during the year, depending on national tax decisions.

Among the Member States of the European Union, Luxembourg stands out by applying the lowest standard VAT rate in 2026, set at 16%.

Conversely, Hungary has the highest standard VAT rate in 2026, with a rate reaching 27%, the highest level in the EU.

Considering all the countries of the European Union, the average VAT rate stands at around 21.82%, reflecting the variations between the different national tax policies.

ASD Group, the accredited tax representative

ASD Group supports businesses in the international VAT management, providing them with comprehensive expertise in tax advice and operational assistance. Our objective is to ensure full compliance with local tax regulations, particularly with regard to the application of the applicable VAT rates.

Thanks to continuous regulatory monitoring, we anticipate legislative changes and offer tailored solutions to simplify and optimise VAT management. Our services cover both VAT returns, reimbursement applications, as well as strategic support related to international tax obligations.

Composed of indirect tax specialists, our team is at your disposal to advise, guide and build tailor-made solutions suited to your business. To find out more about our services or to get answers to your questions regarding VAT in your country, do not hesitate to contact our experts.